Here's the SQL code

(with T-SQL syntax):

declare @cnt1 int

declare @cnt2 int

declare @cnt3 int

declare @res bit

select @cnt1 = count(*) from A

select @cnt2 = count(*) from B

select @cnt3 = count('x')

from (select * from A

UNION

select * from B) as t

if (@cnt1 = @cnt2)

and (@cnt2 = @cnt3)

begin

set @res = 1

print 'A = B'

end

else

begin

set @res = 0

print 'A <> B'

end

go

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